Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia最新文献
Ristati Ristati, M. Marzuki, Rasyimah Rasyimah, Desi Safitri, G. Syamni
{"title":"Profitability of Coal Mining Sectors in IDX: Effects of CSR Disclosure, Leverage and Size","authors":"Ristati Ristati, M. Marzuki, Rasyimah Rasyimah, Desi Safitri, G. Syamni","doi":"10.4108/eai.12-11-2018.2288776","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288776","url":null,"abstract":"The objectives this study aims to examine the influence of Corporate Social Responsibility (CSR) disclosure, debt level and size of mining company companies in Indonesia Stock Exchange. The data analysed in this research comes from mining company registered in IDX during 2012-2015. This research applies model of regression analysis of panel data with Chow and Hausman test as the best model selection. The results of the study find that the profitability by return on asset in the mining company is largely determined by debt level. This finding indicates that the debt held by the mining company causes decrease on return on assets.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131409606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nurul ‘ Moklis, Mohd. Zaini Abu Bakar, Zahri Hamat
{"title":"Zakah Accounting for Agriculture According to The Al-Amwal Scripture","authors":"Nurul ‘ Moklis, Mohd. Zaini Abu Bakar, Zahri Hamat","doi":"10.4108/eai.12-11-2018.2288781","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288781","url":null,"abstract":"Al-Amwal scripture by Abu 'Ubayd is a classic sripture that debates about the Islamic economy including zakah accounting for zakatable assets. In this scripture, Abu ‘Ubayd take into account the views of scholars prior to submitting his own views. The question is, what are the views of scholars on zakah accounting for agriculture in alAmwal? How about the view of Abu ‘Ubayd on zakah accounting for agriculture in alAmwal? This paper focus on two things. First, identifying the types of crops that obligatory zakah based on the views of scholars in al-Amwal. Second, analyzing the zakah accounting for agriculture in al-Amwal. Although al-Amwal is a classic scripture, but the view of Abu ‘Ubayd in al-Amwal is still relevant and therefore can be used as a basis of reference for debates in zakah accounting for agriculture in the present-day. This is because the arguments and views of the scholars in this scripture are based on the sources from al-Quran and al-Hadith.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132986599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"E-Commerce Internal Control Of Accounting Information Systems","authors":"I. Muda, Azizul Kholis, Sonya Pandia, Z. Tarigan","doi":"10.4108/eai.12-11-2018.2288849","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288849","url":null,"abstract":"Accounting information systems related to the company's business activities such as classifying, recording and communicating information as a result of the end to reach a good decision for the internal parties and external parties, along with the development of technology, the accounting information system switched from manual to computerized. Companies that use information systems computer-based accounting requires that internal controls are integrated to produce the maximum, thus helping companies to minimize risks that may occur in connection with the use of computer-based accounting information systems to business processes.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132126832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis of the Influence of Regional Leading Sectors on Economic Growth in West Aceh District, Aceh Province","authors":"Y. Wahyuningsih","doi":"10.4108/eai.12-11-2018.2288775","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288775","url":null,"abstract":"West Aceh district is one of the old towns in the South West Region. This district is identified as the region which has various leading economic potentials especially in agricultural sector that can increase it’s economic growth. This study aims to analyze the influence of regional leading sectors on economic growth in this district. Furthermore, the data used in this study is secondary data (1997-2016) which is retrieved by Central Bureau of Statistics Aceh Province (BPS) and Regional Development Planning Agency (Bappeda) of West Aceh District. The method used is quantitative method applying Location Quotient (LQ) analysis and simple linear regression. Based on the result of the research, it was obtained that the correlation coefficient value is 0.642 and the coefficient of determination value is 41.2%. Moreover, regression equation value is Y = 7.953 – 1.064X1+e. Therefore, it is suggested that local government increases the previous leading sectors and further diverts the potential of non-leading sectors become potential leading sectors thus regional economic growth is increasing.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122314790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Ikhsan, Darwin Lie, Hendra Harmain, Andy Irawan, Jubi Jubi
{"title":"The Affect Good Corporate Governance, Debt Default, Auditor Client Tenure, Audit Delay On Audit Going Concernopinion","authors":"A. Ikhsan, Darwin Lie, Hendra Harmain, Andy Irawan, Jubi Jubi","doi":"10.4108/eai.12-11-2018.2288835","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288835","url":null,"abstract":"This research is to examine the effect good corporate governance (GCG), debt default (DD), auditor client tenure (ACT) and audit delay (AD) to acceptence of audit going concern opinion(AGCO) in manufacturing company. Thesampels of this reseach is 21 company taken from the website of Indonesian Stock Exchange period 2012-2015 years. The technical sampling method used purposive sampling. To test the data, research used descriptive statistics, classical assumption test and logistic regression. The results concluded audit committee (AC), managerial ownership (MO), independent commissioner (IC) and auditor client tenure (ACT) has no influanced partially on acceptance of AGCO whereas DD and AD has influence partially on acceptance of AGCO.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115153805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Regional Disparity Model Before and After OTSUS in Aceh Province","authors":"D. Andriyani","doi":"10.4108/eai.12-11-2018.2288792","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288792","url":null,"abstract":"The allocation of OtonomiKhusus (OTSUS) funds for the Province of Aceh becomes a source of revenue that is able to increase the regional fiscal level. This study aims to identify regional disparities in Aceh and the implication of OTSUS fund allocation against inequality. The analysis model uses the Williamson index and Theil Index, which is then performed multiple linear regression analysis of time series analysis. The results show that the regional disparities in Aceh Province during the OTSUS period have decreased. The allocation of Otsus funds has a significant impact on regional disparities. The gap in the OTSUS period has tended to decline, with a decrease of 65 percent. Human Development Index and economic growth are determinants that can reduce regional disparities in Aceh.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129506364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Ikhsan, M. Khadafi, M. Noch, A. Paramitha, Wahyudin Albra
{"title":"The Effect of Capital Adequacy Ratio, Financing to Deposit Ratio, Non Performing Financing, Operating Expenses, Operating Income and Good Corporate Governance towards the Profitability of Islamic Banking Listed in Bank of Indonesia","authors":"A. Ikhsan, M. Khadafi, M. Noch, A. Paramitha, Wahyudin Albra","doi":"10.4108/eai.12-11-2018.2288834","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288834","url":null,"abstract":"This study aims to examine the effect of Capital Adequacy Ratio (CAR), Financing to Deposite Ratio (FDR), Non Performing Ratio (NPF), Operating Expenses and Operating Income (BOPO), and Good Corporate Governance (GCG) towards the profitability of Islamic Banking listed in Bank of Indonesia for the period 2011-2015. The population of this study is all listed Islamic Bankings in Bank of Indonesia. The samples are the Islamic Banks that have been established for 5 years and have published audited financial statements and have implemented good corporate governance system during the study period. The data analysis in this research used quantitative approach with classical assumption test, multiple regression analysis and hypothesis test assisted by SPSS 20. The results shows that the regression model is independent of multicolinearity, heteroscedasticity, autocorrelation symptoms, and the data results are normally distributed. Multiple regression analysis shows that Capital Adequacy Ratio (CAR) has positive and significant effect on profitability, Financing to Deposite Ratio (FDR) and Non Performing Adequacy Ratio (NPF) have significant and negative effect on profitability, Operating Expenses and Operating Income (BOPO) and Good Corporate Governance (GCG) has no effect on profitabiity.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115268519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Challenge in Application of Cryptocurrency as Commodity in Indonesia","authors":"R. Ilham, Khaira Amalia Fachrudin, E. Pakpahan","doi":"10.4108/eai.12-11-2018.2288857","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288857","url":null,"abstract":"Cryptocurrency is a variety of digital currencies and is an asset used as a medium of exchange. This currency uses cryptography and how to make it safe. The system used will create and analyze algorithms and protocols. This prevents no information being changed or interrupted while connected by a third party. Context of digital money, no underlying and unpublished authority. Underlying is the asset used as the basis of the transaction. Based on the international standard of The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), a product is so called if gharar is heavy, exists in non-social business transactions, and on selling objects rather than complementary. virtual money is not a currency. For, if looking at the definition, the currency must be accepted by the public and recognized authority. Digital money is accepted in some circles so it is not a currency. Then the sharf provision (payment) does not apply there because it is not a currency. The purpose of this research is to see the potential of Cryptocurrency whether it can be applied into Digital Asset form only, or even in the future will be an Effect or Comudity. This study uses the Literature study method based on several scientific journals and the theoretical basis related to cryptocurrency and the potential of virtual transactions. The results of this study indicate that the cryptocurrency can be categorized as a virtual product commodity in Indonesia that already has Legal Basis and Legislative regulation. It is hoped that research in this regard will have a positive impact on the development of cryptocurrency in Indonesia, so that later regulation can be made about the cryptocurrency transaction model in Indonesia that has legal force and clear regulation to be applied in the cryptocurrency management.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127886401","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Problems Mudharabah Mutlaqah in Muamalat Bank Jambi Branch (Study Between Theory and Practice)","authors":"M. Qodri","doi":"10.4108/eai.12-11-2018.2288791","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288791","url":null,"abstract":"The more advanced a country is, the greater the role of banks in controlling the country. This means that the existence of the banking world is increasingly needed by the government and society. Financial institutions are really needed by the government and society, because banks help a lot of business smoothly, especially in meeting the needs of life. So important is the world of banking, so that there is an assumption that banks are the lives to drive the economy of a country. Mudharabah mutlaqah is a contract of cooperation between two parties or more to finance a halal type of business, where the specifications of business type, time, and business area are not limited by shohibul maal. If the business experiences profit, it will be divided according to the agreed agreement and if the business experiences a loss, the loss will be borne by both parties. but it is different from the aspect of mudharabah mutlaqah practice applied by the Bank Muamalat Indonesia Jambi Branch, if the type of business managed by mudarib suffers a loss, then the mudharib must pay regularly every month.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125918456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect of Monetary Policy Indicators Analysis by Using Interest Rate and Money Supply Approach to the Inflation in Aceh","authors":"Leli Putri Ansari","doi":"10.4108/eai.12-11-2018.2288783","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288783","url":null,"abstract":"Since 2005, Bank Indonesia as the Monetary Authority has implemented a monetary policy framework whose main objective is to maintain inflation rate in line with the stipulated by the government. The monetary policy indicators used to achieve these objectives are the interest rate and money supply approaches, in which Bank Indonesia can choose one of the indicators of the monetary policy. The purpose of this study is to analyze how the influence of monetary policy with the approach of interest rates and money supply to the inflation in Aceh. This analysis uses interest rates and money supply as an independent variable, while inflation as a dependent variable. The research method used is quantitative in the form of secondary data. The data analysis model uses multiple linear regression. The results obtained that the monetary policy with the interest rate approach has a significant effect and the relationship is positive to inflation. This means that if interest rates rise then inflation is high, and vice versa if interest rates fall then inflation is low. it should be the relationship between interest rates with inflation is negative. Furthermore, monetary policy with money supply approach has a significant effect and negative relation to inflation. This means that if the money supply is high, then the inflation is low, and vice versa if money supply is little then the inflation is high. Therefore, it is better for Bank Indonesia to choose monetary policy indicator with money supply approach in order to achieve the target to keep inflation rate as determined by the","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134067281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}